Generally speaking, the most amazing system for immigrated foreigners is Taiwan national health insurance. All residents with the household registration more than 6 months and newborns in Taiwan are covered under this self-and-mutual help system. For the consideration of human rights and fairness, the act was revised many times to cover more and more people, including immigrant residents, the white-collar foreign persons saying in Taiwan for long term, oversea Chinese and foreign students, and soldiers.

The main financial source of national health insurance is from insurance income under the principle of ability-to-pay. The subject of national health insurance can be divided into 6 categories and 15 items to compute the insurance fees respectively. For example, the employee paid 30% of insurance fees and the employer and government afforded 60% and 10% of it respectively, or labor union covers 60% and 40% from government. But the insurance fees for unprivileged groups like low-income family, middle-low income family, physical and mental disabilities may be covered by the government partly or wholly. For those who are disqualified for application of grants and are hard to pay the insurance fees, a variety of measures to pay insurance fees are available as well, such as loans without interest, installment, or referral of charities.

Upon seeking medical service, the insured person can choose their preferred hospitals or clinics and pay a few fee on the sector of outpatient. While hospitalizing, the payment for hospitalization only needs to be afforded in 10% to 30% by the patients themselves basing on the urgency of illness and the days of hospitalization. To ease the financial pressures for patients, the maximum affordable days of hospitalization are 30 days for emergency ward or 180 days for chronic wards. In addition, the maximum amount of hospitalization to afford by patients is TWD41,000 for the same illness and TWD69,000 for the whole year. The exceeding amount can be applied for refund by the end of June at the next year.

For the insured subjects of national health insurance, the medical services for illness, injury, or birth giving provided from hospitals, clinics, pharmacies, and medical institutions can be taken advantage of with the national health card upon the settlement of insurance fees and retrieval of the card.

The current available medical services covered by national health insurance are diagnosis, examination, inspection, outpatient, surgery, anaesthetization, medicine, material, treatment, medical care and insured ward. Publics can choose the special contracted hospital, clinic, pharmacy, or medical institution for medical services with their preferences.